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INDONESIA
Indonesian Journal of Sustainability Accounting and Management
Published by Universitas Pasundan
ISSN : 25976214     EISSN : 25976222     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Indonesian Journal of Sustainability Accounting and Management is published by Universitas Pasundan. The journal brings together research from a range of disciplinary approaches to improving social and environmental sustainability and the social and environmental consequences of climate change and other issues. Working towards finding practical and policy solutions to improve the performance of organizations and societies, the journal takes research from academics, practitioners and consultants in the field Coverage includes, but is not limited to: Carbon Accounting and Trading; Corporate Governance and Corporate Social Responsibility; Economic Impact of Social and Environmental Sustainability Policies; Environmental Management Accounting; Environmental Ethics; Environmental Management; Human Rights; Sustainability Strategy; Environmental and Social Policy; Organisational Studies; Social and Environmental Audit; Sustainability Accounting, Accountability and Reporting; Sustainable Development; Stakeholder Engagement; Workplace Wellbeing.
Arjuna Subject : -
Articles 106 Documents
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Status of Green Banking in Islamic and Traditional Banks of Pakistan Muhammad Hussain Qureshi; Talat Hussain
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 2 (2021): December 2021 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.316

Abstract

The emergence of green banking has greatly increased the fierce competition between Islamic and traditional banks in Pakistan. Therefore, this study explores the current status of green banking in Islamic and traditional banks of Pakistan and the underlying reasons behind that status. A survey with semi-structured interviews was conducted between November 2019 and March 2020 among twenty banks. Overall, the findings reveal that the current level of green banking is low, but that Islamic banks still lead in green initiatives among banks in Pakistan. However, in certain sub-issues of green banking, there exist differences between the two groups of banks in terms of most and least implemented sub-issues. These differences arise from various factors, including the lack of awareness of the need for change, lack of knowledge and skills in green banking, lack of customer and institutional pressure for change, lack of incentives for change, lack of legal power to enforce change, banking culture in general, the culture of resistance to change, and the relative lack of malleability of the existing infrastructure. Further, this study is the first in the literature that describes the level of green banking for Islamic and traditional banks of Pakistan through the green banking index.
Sustainability Reporting on Financial Performance of Sri Lankan Listed Companies: How Strong is the Impact? Ranitha Sachinthana Weerarathna; Anuja Akalanka Lokeshwara; Weerarathna Arachchi Patabendige Limalka Sandali; Gunathilake Walallawita Kankanamge Nisal Chandula; Marasinghe Arachchige Chathushka Nirman
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.404

Abstract

This study seeks to examine and identify the impact of sustainability reporting (SR) on the financial performance (FP) of listed companies in Sri Lanka. Data were collected from annual reports of listed companies where sustainability is disclosed in line with the Global Reporting Initiative (GRI) framework. A quantitative approach was used to gather relevant data of the entire population of 289 companies listed on the Colombo Stock Exchange, representing 20 different market sectors. Following purposive sampling, 55 listed companies were ultimately considered, based on the report preparation of those companies having been in line with the GRI framework from 2015/16 to 2018/19. SR was gathered through content analysis based on G4 and GRI standards and measured using an SR index. The authors measured FP using return on assets (ROA). After collecting the data, the authors analyzed it with panel data regression. Findings revealed an insignificant negative impact of SR on the FP of the listed companies in Sri Lanka. Further, researchers identified the impact of each disclosure of SR on FP and identified mixed results.
Do Board Characteristics Impact Green Banking Disclosure? Empirical Evidence from Indonesia Dessy Noor Farida; Agus Purwanto
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 2 (2021): December 2021 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.333

Abstract

In performing their role in implementing the United Nations Sustainability Development Goals (SDGs), banks have started to run their businesses in a more environmentally friendly manner through green banking activities. implementing green banking activities requires good corporate governance. This study, therefore, examines the effects of 1) board size, 2) an independent board of commissioners, and 3) institutional ownership on the disclosure of green banking in sharia banks in Indonesia. This research is quantitative. The sample includes all the 13 commercial sharia banks in Indonesia. The data analysis technique used a multiple linear regression test. The findings indicate that board size positively affects green banking disclosure, while institutional ownership and an independent board of commissioners do not appear to influence green banking disclosure at all. The control variable that affects the disclosure of green banking the most is company size. Therefore, this study recommends that the sharia banking sector increase green banking disclosures for stakeholders because such disclosure by companies desiring to express banking concerns about social and environmental aspects can increase corporate value.
Designing Scenarios for Integrated and Sustainable E-Waste Management: Case of Indonesia Alma Kenanga Attazahri; Utomo Sarjono Putro; Arfenia Nita
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 2 (2021): December 2021 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.387

Abstract

Poorly managed e-waste can lead to public health and environmental problems resulting from the leakage of toxic e-waste substances. Building upon the integrated e-waste management (IEWM) concept, this study aims to propose an integrated and sustainable e-waste management strategy. It also suggests alternative processes for the effective collection, treatment, and disposal of e-waste. In its first stage of system dynamics modeling, the study employed an integrated approach comprising interviews and the Causal Loop Diagram (CLD). Based on the stakeholders’ collaboration and resource management, two alternative scenarios have been proposed: 1) integration to community collection; and 2) scavengers as collection agents. Both scenarios have been implemented by means of public–private partnership (PPP) with industries. Interrelating factors such as governance, physical system, and sustainability aspects have also been analyzed. The proposed alternative scenarios can benefit the municipal government in terms of improving the existing e-waste management channels and, therefore, facilitating a better e-waste management system. They can also ensure better collaboration with related stakeholders in recycling, manufacturing, smelter industry processes, etc., together with strengthening the relationship between the community and the informal sector.
Impact of Monitoring Mechanisms on Environmental Disclosure Quality in Nigeria Saheed Olanrewaju Issa; Nasiru Yunusa; Aisha Mahmoud Hamman
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 2 (2021): December 2021 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.322

Abstract

Environmental information can be a key element of corporate disclosure. It can alarm stakeholders due to various problems as well as low data quality and infrequent reporting, in Nigeria. In order to address these problems, this study examines the impact of monitoring mechanisms on environmental disclosure quality in Nigeria. The data in this study is drawn from annual reports and content analysis of 46 listed environmentally sensitive firms over seven years (2012–2018) obtained from the Nigerian Stock Exchange. The authors analyzed the data using panel corrected standard error (PCSE) regression analysis. The findings show a significant positive correlation between board independence, the presence of an environmental committee, environmental audit, and environmental disclosure quality. However, institutional ownership has an insignificant relationship to environmental disclosure quality. In conclusion, the overall results reinforce the study's general argument of monitoring the how companies respond to the needs and interests of various stakeholder groups and consequently, determining the quality of environmental disclosures made by those same companies. Based on the results that show lower rates of environmental reporting, this study provides a way forward for the government and policy makers to address environmental issues in Nigeria.
Ecological Modernization Theory (EMT): Antecedents and Successors Dulcimar José Julkovski; Simone Sehnem; David Bennet; Michel Leseure
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 2 (2021): December 2021 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.303

Abstract

This study consolidates the state of academic research on the Ecological Modernization Theory (EMT). The EMT starts from a sociological perspective and enters into a series of political and economic factors that are considered crucial under the aegis of processes and practices. EM predicts that under political, economic, and technological conditions, competition among capitalists can be redirected to achieve eco-efficiency of pollution prevention. Based on a literature review from across 26 years, the study presents an overview of the evolution of the theme, background, and future perspectives. Using the databases Scopus, Web of Science, and Science Direct, a sample of 291 studies was mapped, which were read in full. Content analysis was conducted to abstract the current panorama of the theory of ecological modernization and to infer trends of the progress of the subject. The originality/value of this study is that we integrate diverse research perspectives into a comprehensive multidimensional structure of EM, with the purpose of analyzing the antecedents, artifacts associated with theory, method, types of studies developed, constructs explored together with the theory of EM and subcategories context, relevant stakeholders, technological innovations, and public policies. As future perspectives for studies, we suggest aligning EMT with circular economy, industry 4.0, and management information systems based on big data.
Investigating the Effect of Customer Experience, Perceived Value, and Customer Satisfaction on Environment-Friendly Behavior Üzeyir Kement; Evren Güçer; Sinan Çavuşoğlu; Bülent Demirağ
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 2 (2021): December 2021 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.210

Abstract

In line with the model proposed within the scope of the research, this study seeks to achieve the following goals: 1) to examine the effect of experience on perceived value, 2) to determine the effect of the sub-dimensions of perceived value on customer satisfaction, and 3) to determine the effect of customer satisfaction on environment friendly behavior. The study was conducted on individuals who participated in the camping activities in the Black Sea region of Turkey. The results show that feel, relate, and act experiences have positive effects on functional value, while sense, feel, and act experiences have positive effects on social value. Additionally, sense, feel, relate, and act experiences show positive effects on emotional value, while sense, feel, and act experiences have positive effects on epistemic and conditional values. On the other hand, the think experience, located in the experience dimensions, does not affect any sub-dimension of perceived value. In conclusion, the sub-dimensions of the perceived value affect customer satisfaction, and customer satisfaction positively affects environmentally friendly behavior.
An Analysis of Sustainable Website Designs by Indian Universities N. Elangovan; E. Sundaravel; L. Ganesh; Eduart Wolok
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 2 (2021): December 2021 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.399

Abstract

This study assesses the level of sustainability found in Indian university websites. The study compares the sustainability of 868 websites of universities across India using the URL https://ecograder.com/, which provides a consolidated score on how “green” each website is. Various parameters have been tabulated and statistically analyzed. The research findings demonstrate that most Indian university websites rank far below the sustainability levels expected based on contemporary technological and environmental concerns. Though the websites’ sustainability scores can be easily determined, this study goes on to provide consolidated values and helps benchmark website sustainability. Insights of the study reveal an urgent need for Indian universities to create sustainable websites and set an example for other sustainable initiatives. The study uses a particular tool to calculate the university websites’ consolidated sustainability scores. Other individual tools may be used for an in- depth measure of each sustainability parameter. The study shows that universities exhibit sustainability issues, and their websites are a prime example. Being a fertile ground for sustainability principles and having adequate knowledge of technology, universities need to follow sustainability principles in every aspect and support the industry in creating a greener environment.
Integration of Industry 4.0 for a Smart and Sustainable Future of the Healthcare Sector in the Post-COVID Era Ratri Parida; Aarti Singh; Rambabu Lavuri
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 2 (2021): December 2021 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.417

Abstract

The COVID-19 pandemic has result in unprecedented challenges for the manufacturing and service sectors. Further, it has also tremendously affected the global healthcare sector, which is seen in the surge of demand in personal protective equipment, ventilators, masks, medicines, etc. Furthermore, according to Menear (2020), the world population is projected to be at least 8.5 billion people by 2050, including a much higher elderly population. This calls for an urgent, critical evaluation and upgrade of the healthcare sector. In this regard, an implementation of Industry 4.0 (I4.0) technologies is proposed to fulfill the sector’s current and future needs. A detailed and systematic review has been conducted using PRISMA, which highlights the various I4.0 technologies for the early detection, control, and management of the healthcare supply chain as a whole. Finally, it is imperative that I4.0 be properly implemented for better management of the global healthcare sector. The study also highlights policy implications for stakeholders.
The Effect of the Transmission Impact of the U.S Interest Rate on Turkey’s CO2 Emissions: Evidence from Bootstrap ARDL Ahmed Samour; Aliya Zhakanova Isiksal; Turgut Türsoy
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 2 (2021): December 2021 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.302

Abstract

The U.S. economy is the largest in the world; any change in the US economic policies exert a significant impact on global markets. The main purpose of this study is to investigate the spillover effect of the U.S interest rate on Turkey’s CO2 emission. The empirical results and the subsequent study discussion will be the first contribution of its kind to the environmental literature field. The study employs the newly developed bootstrap autoregressive distributed lag (ARDL) testing approach as proposed by McNown et al. (2018). The main findings of this study show that there is a negative and significant relationship between the U.S interest rate and Turkey’s CO2 emission. The results also provide significant evidence of the spillover effects of the U.S interest rate on CO2 emission in Turkey through the domestic interest rate, economic growth, and energy consumption channels. It is suggested that policymakers should design strategies such as sustained economic growth for responding to any external shocks, in particular, the U.S interest rate.

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